China Securities Regulatory Commission, Guidelines for Contents and Formats for Information Disclosure by Companies That Offer Securities to the Public (No.3) - Contents and Format of Interim Reports (Revised in 2013)

中国证券监督管理委员会公开发行证券的公司信息披露内容与格式准则第3号——半年度报告的内容与格式 (2013年修订)

May 12, 2013 | BY

clpstaff &clp articles &

Contents of interim reports simplified.

Clp Reference: 2300/13.04.15 Promulgated: 2013-04-15 Effective: 2013-04-15

Promulgated: April 15 2013

Effective: as of date of promulgation

Main contents: The CSRC has simplified the contents of interim reports of listed companies. Information already disclosed in the ad hoc report or appendices of the financial statements should be given references to avoid duplicate disclosure in the section of the report of the board of directors or the important matters section (Sections Four and Five, Part Two).

In order to address the concerns of investors, new disclosure requirements concerning information on entrusted asset management to non-financial companies and derivative investment and information on implementation of the cash dividend distribution plan or its revision are included in the guidelines for interim reports (Articles 19 and 22).

clp reference:2300/13.04.15(1)promulgated:2013-04-15effective:2013-04-15

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